AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO TAX RETURNS AND NOTIFICATION OF RETURN REQUIREMENTS OF S CORPORATIONS.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE :

Section 1. Amend §356(b), Title 30 of the Delaware Code, by striking the phrase “a paper return” and substituting in lieu thereof the following phrase “a paper return, or, in the case of any return pursuant to §1158 of this Title, any S corporation, ”.

Section 2. This Act shall be effective for all returns for tax periods ending after December 31, 2003.